Search
Town of Corinth – Claims Auditing (2017M-102)
… was to determine whether claims were adequately supported and properly audited by the Board before payment for the … The Town of Corinth is located in Saratoga County and has a population of approximately 6,500. The Town is … Board did not audit all claims before approving payments and approved 22 claims totaling approximately $39,000 that …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102Port Byron Central School District – Network User Accounts (2021M-119)
… School District (District) officials ensured network user account controls were secure. Key Findings District … officials did not ensure that the District’s network user account controls were secure. District officials did not … establish written policies or procedures to add or disable user accounts. The District had a total of 19 unneeded …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119South Orangetown Central School District – Network User Accounts (2022M-24)
… did not: Ensure procedures for granting, changing and disabling network access are consistently followed by all … include 13 generic accounts, nine former employee accounts and eight contractor accounts. Key Recommendations Ensure … unneeded network user accounts are immediately disabled and regularly review enabled network user accounts for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24Town of Stockton – Financial Management (2014M-90)
… 1, 2012 through February 13, 2014. Background The Town of Stockton is located in Chautauqua County and has a population of approximately … The Board has consistently overestimated appropriations in annual budgets. Town officials have not developed a …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90Town of Berlin – Internal Controls Over Water District No. 2 Operations (2015M-51)
… 1, 2013 through November 30, 2014. Background The Town of Berlin is located Rensselaer County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-berlin-internal-controls-over-water-district-no-2-operations-2015m-51Eldred Central School District - Financial Condition (2018M-138)
… school lunch fund relies heavily on general fund subsidies and loans. As of June 30, 2017, the school lunch fund owed … with recurring revenues. Implement cost savings and revenue enhancements for the school lunch fund to be less reliant on the general fund for subsidies and loans. District officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138Half Hollow Hills Community Library - Fund Balance (2018M-127)
… fund balance, how the Board expects to use surplus funds and the timeframe for doing so. As of 2016-17 fiscal … was $4.7 million or 72 percent of operating expenditures, and the Library has no plan for the use of these surplus … the maintenance of surplus funds, how they will be used and the timeframe for doing so. Develop a plan to use …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Walden Fire District – Disbursements (2014M-184)
… State, distinct and separate from the Town of Montgomery in Orange County in which it is located. The District, which covers 26 square miles and serves approximately 11,300 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… January 1, 2013 through May 31, 2014. Background The Long Lake Fire District No. 1 is a district corporation of the State, distinct and separate from the Town of Long Lake, in Hamilton County. The Board of Fire Commissioners … Long Lake Fire District No 1 Controls Over Financial Activities …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Town of Conesville – Long-Term Planning (2016M-314)
… Purpose of Audit The purpose of our audit was to examine the Town’s long-term planning for the period January 1, 2015 through July 26, 2016. … The purpose of our audit was to examine the Towns longterm planning for …
https://www.osc.ny.gov/local-government/audits/town/2016/12/02/town-conesville-long-term-planning-2016m-314State Comptroller DiNapoli Releases Municipal Audit
… Industrial Development Agency (JCIDA) – Project Approval and Monitoring JCIDA officials did not appropriately evaluate … information or complete adequate cost-benefit analyses for proposed projects before approving them. In addition, … project applications. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditState Agencies Bulletin No. 1060
… Employees Employees who have had a garnishment satisfied and are due a refund as identified by a Court Officer … refunds will be included in the employee’s regular check and will display on the paycheck stub and direct deposit advice statement. Refunds are not subject …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1060-processing-garnishment-refundsState Agencies Bulletin No. 1950
… Purpose The purpose of this bulletin is to notify agencies of the … (86), and ERS (87). Affected Employees Employees who are Tier 6 members of NYCTRS, NYCBERS, NYCERS, PFRS, NYSTRS, … on 04/01/2019, which provides for dollar limitations on benefits and contributions under qualified retirement plans, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1950-maximum-salary-limit-tier-6-members-following-retirement-systemsLeaves of Absence – State Police Plan
… for any period of time you do not receive earnings, credit is not given for: Leaves of absence without pay; … Medical Leave Act. Tier 2, 5 and 6 members receive half credit for sick leave at half pay. Workers’ Compensation You will usually receive up to one year of service credit for time spent on workers’ compensation leave per …
https://www.osc.ny.gov/retirement/publications/1518/leaves-absenceOpinion 90-57
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (need for referendum on contract to receive fire protection from village with service award program) FIRE PROTECTION AND PREVENTION -- Contracts (cost of service … award program for the volunteer firefighters of a village fire department is subject to mandatory referendum in one or …
https://www.osc.ny.gov/legal-opinions/opinion-90-57Opinion 92-22
… Town of Gardiner , 157 AD2d 252, 557 NYS2d 488). In our view, however, these considerations are not implicated in …
https://www.osc.ny.gov/legal-opinions/opinion-92-22SUNY Bulletin No. SU-386
… agencies of OSC’s automatic processing of the January 2026 minimum wage increases for hourly employees and provide … (DOB) Bulletin G-1046 , issued 12/24/2025, excludes the State University of New York (SUNY) since they maintain their … and at what rate. SUNY has chosen to implement the 2026 minimum wage rates consistent with the Division of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-386-january-2026-increase-minimum-wage-employees-stateOpinion 92-53
… In the absence of a sales tax agreement between a county and all of the cities within the county, the State … that a county imposes a three per cent (3%) sales tax and that the only city within the county currently pre-empts … tax receipts returned to the county by New York State and that the remaining 40% will be allocated among the city, …
https://www.osc.ny.gov/legal-opinions/opinion-92-53New York State Comptroller DiNapoli Statement on the Passing of Ruth Bader Ginsburg
… Tonight our nation mourns the passing of US Supreme Court Justice Ruth Bader Ginsburg …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-passing-ruth-bader-ginsburgOpinion 90-29
… OFFICERS AND EMPLOYEES -- Restitution Agency (deposit of unclaimed funds) MUNICIPAL FUNDS -- Unclaimed restitution payments (transfer to general fund not … restitution agency may not deposit into its general fund unclaimed restitution payments collected by the county …
https://www.osc.ny.gov/legal-opinions/opinion-90-29